The Plan Administrator shall reduce amounts of benefits payable to a participant to assure that the health care reimbursement account option is nondiscriminatory and in compliance with any provision of the Internal Revenue Code or other applicable law or regulation. Any such reduction of benefits shall be made by the Plan Administrator on a reasonable and nondiscriminatory basis. Contributions which may not be paid out because of benefit reductions imposed by this section shall be forfeited.
Okla. Admin. Code § 260:40-27-6